%PDF-1.4 % 39 0 obj <> endobj xref 39 40 0000000016 00000 n 0000001461 00000 n 0000001541 00000 n 0000001670 00000 n 0000001793 00000 n 0000002545 00000 n 0000003042 00000 n 0000003344 00000 n 0000003633 00000 n 0000003812 00000 n 0000003888 00000 n 0000005440 00000 n 0000006023 00000 n 0000006573 00000 n 0000012297 00000 n 0000012487 00000 n 0000012814 00000 n 0000012855 00000 n 0000012942 00000 n 0000013209 00000 n 0000013523 00000 n 0000013793 00000 n 0000014095 00000 n 0000014337 00000 n 0000014551 00000 n 0000014840 00000 n 0000015045 00000 n 0000015261 00000 n 0000015362 00000 n 0000015682 00000 n 0000015723 00000 n 0000015820 00000 n 0000015990 00000 n 0000016125 00000 n 0000016335 00000 n 0000016579 00000 n 0000016795 00000 n 0000017030 00000 n 0000017251 00000 n 0000001096 00000 n trailer <<7FBF6A048137564C90D1C7FBB4044E30>]>> startxref 0 %%EOF 78 0 obj<>stream xb```f``:X, `+ r.7{ūٜ*LRL+lҘr3w5 ]jgtr_չT"w$c @ŧ%:2Mm``Zlll6Tи$((! L c`(^UW($/T=:'x408+<'PڴGak,j ŌT100d@C#fbk Vc`. x@Op endstream endobj 40 0 obj<> endobj 41 0 obj<> endobj 42 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 43 0 obj<> endobj 44 0 obj<> endobj 45 0 obj<> endobj 46 0 obj<> endobj 47 0 obj<> endobj 48 0 obj<> endobj 49 0 obj<>stream HWr6}WS0>'8V>$;#./?.Lfҧ2-wGn$lbvt.Ab= b/$yXH(-LeF4"IU2ѽeu"z>RnJ7Y F^P%R|/U$! <٭_6W4BFd!Җıh5հT<`;DcYByb+U 'l;5v +9Ni2(4 K':X;=EEx}.?rQ|usg9/jKdp ( 0]q)gNDc[4ZD\ CpoScb)NtA62fSטCQcptP)rW~( )Q!Ǻ-ُvo@9$|Bk|Y{(Hi:ag׎a|㊼٪po*vٙo2V+@&ZK?, 4 Da#*Ӟ%놧)( 9i!-CK|[t+ncmMA;: tJH?of&8g?Z4a\9W NxM̕jѩs[?ЗqEEY j<˲8b_.-g_㝎-=qEw+ۆ/El̛֡As7񲵴3o#~_PP/?x:zߛ#0B)|-'OYM b'g[6X)T$C>Ժܳ5W?~<W4 endstream endobj 50 0 obj<> endobj 51 0 obj<> endobj 52 0 obj<>stream HlTiTWꦪ[0vkUq` "[ :, 4&Ȧ&(6jlh Eq13 'n1WcΙ59Uλ]s`8/ Y$pJ@Fd \"r,Cb40wqbGT3r2ySRrvb$t_ߩ"zAtg A3>Z8vy^f1-S$=>bΰfiڈ3L%GO"&b 1Ű 9}a1lH,Òq,r1,\I0) knx9dg'6CUBB|B$I֓oe.8*y!):eN$j_&eUTR+ϔʝʗA;I-V8TNJH ^1 AgmsF#$#&+yN *_ɣa2뙃ZF>-XaN`4V[v֮ښ.ggք4QS}2[dgCkf|sug*)ڃ{t&:gJF.O 7詤E\#?`B܇Q\H4u}|Mq<޸ƜfKo9t{*$8P -O AܭXKw|KUE)Q,̇=e4tΑ25ȬÞPXvVʕpLlY؛ dh}Ai5 Ŋk28%GE1OPQ %=jڶx;ٯ!Tr?.s܂- ,QhTTpnRafq^zcoOmfj ۝ۯ{=DY1Cj[++Ujk+jʷa~)7O>]SVak[p%ճUy{,YjemPo8h B} -2_Mtʢ0w@b7.\GJGhSR5Chqz|R"|\HCy C.^?]=\`zӌz7KkQw90eӗlQ]%P!}bw3Sbht/Ay pSSDc rH ! '@t0DqDyo$&Em$P1[Lċx8Tsb(zɃ=iS7Fɾ4h~<tT_וgغc45)a81%9yLiV) 1XoTYTGO]S'&n / d[L;{`FZ|rB!uљDŠ b RM~Bv޹֙jpq`҇دРy!gk Eh#<|Oϼci)IRHGKfݡO XDGEWjJ nzu:v>W#D`T|H|zD1qf%T+ H ($՘xV59qvϙ_=]u fI8D5=Td)_- r[A`d 4;J#hrw Zw 1(‘޵l }_L5V`A%XL3 Qtay3p%yQȧTY7)UI",XH9, $POxWV'@70vw\RϪI!eoBք6g꫚z)$wb-8S?D0bpz>zX! Wؚs ^:w2ǗE ,1K!%8X o2GO|)Ep<< [a[. u*wgM6C(pqZs O*b43, į쒄s#$p+bɎx+j#/pHYL%8 ,W`lIgfx%霥0{K :hll5lfXBk=ngݷ F:yjf%Xw5rtIzY `O1a_A~iY:ג[ZTe=tqS3XL{ G}-sw)#_r<,azphA{Aܤ gdqǡ[g!F~Ejf2l͎Oԯc#m wVĺn)|ĄZ[laXYVxH~Rpʼt*cW)c/3 R1US I15tQqTKQX!l{U  {81g4o~ v1F. wXu)17dnu!mUD QH#p<8vD#1Vhw(LBi81$бvo.g`vC25 ݎ? X m2\Rn6HOSVM27o38GNAv/<*A\hNxlu(6FT? i%kw&}+W:Q\ = 5-fd03f+ETT[Jյ6"%/f6I ڮ}YWpI8l^0nۛ%ȺrLbѡ(3JZ'DloFG\fp): \T "O0}NOH -ZrǂżۑmY5]+xvX2[ D3 _TX걯$&S9bX7oN\.04/;q0_Kʍ kZ"_D-Ԏ{>v#ƭۘ@(v/ηPa]eXkl@6JBR^+ MyƆnw*⤘>!&l۾>Ѹ!YϓEV疖iZXPQm$9IZ^}Z]:NfP M\p=ējL+|ϳdˣW$}N/4> endobj 54 0 obj<>stream HTP=s :±ċ:N@v1_>:'OԵ軛eme^D (-^[N ~[Я~Cӳ؋"թ.0#> endobj 56 0 obj<> endobj 57 0 obj<>stream Hұ@ .8:0M$7xxXp(p}ԴUs )fxR(?^0TnDB"Po<^!xƔ5c SSZ)x:y%1D5iiD 4و*x,|UT6k1?µ=~ endstream endobj 58 0 obj<>stream HlN@ C$/]@]R H0БD(}g/;&o:'$Nrɕ&׺v-/8=r}Þ;9a&8*щѹcBJ~9R}JhBװf!A X"<~mTvpK&(c!?.<:+Rgl:CkqO[zod endstream endobj 59 0 obj<>stream Hб 0}J`A'WA]G#t $W*H>H1V&JI8A8uO55& S<_NP {S0vU s4,rؽ-O DCU@`ka<5򛮩~/V|۾#{+766WO H>䁍fV`ϐ6 endstream endobj 60 0 obj<>stream H1jA EeXP#.ֳa\ 81xSKIs=Jr cY#E2I_#b@gk)I+ 7o(vnO^32Pqy .P  Fm@,upVV*+B#qhl)vVΔm>?á;>stream Hϱ 0+G^@ T ftWc9H]tك%QJ 0k{-+3-VrzF֠ct<6&轿@5 iA@K}"fyav\#$ 2#sy9*1NbƝ^_xP ՟x`+ ia endstream endobj 62 0 obj<>stream H23U0P0S55T02S L,NrW05P05w pVR %E\.\`?j``R| @H30p@(P(?P?0 #SÅr 0e*?[ endstream endobj 63 0 obj<>stream H1 @EW, f#H jihx8!DK˃f~R1qf <2˄Jg(J{5t]]nv\B׵* oTH|'Q0Td,lS8Ns2MH[ɵAfD@o?W?#G$!WYrgAV%#Й endstream endobj 64 0 obj<>stream H21Q0P0S55T012S L ,NrW01P0N @W4Ӆ3030Iz$#HF$dG"<"#HF$/>H.WO@.ʼn0 endstream endobj 65 0 obj<>stream H23U0P0S55P0T0TH1*25  R ɹ\N\ \ \N @W4Ӆ?2 )`bPPhS@ h> endobj 67 0 obj<>stream HTPn @t@^CN8;H5 }:w;= {u&8X;eGfqL $#x#s42 >2!|.=7NjDE]|} NAi t"LC(q8?$W[[I3Iá/8lJ.M9wjk>!? +| endstream endobj 68 0 obj<> endobj 69 0 obj<> endobj 70 0 obj<>stream H26Q0P0Q56S062S ́, H:9ɓK?\ȜKC،K)YKW4ӅA/+f`Njq#\= ={ endstream endobj 71 0 obj<>stream H2P0CC L1*2su bɹ\N\ \ )Dy*rypr 0 endstream endobj 72 0 obj<>stream H26Q0P0V56S062S ,, NrW0P06w pV0U()*Mtb``ǃo10!!d=C` szrr/MX endstream endobj 73 0 obj<>stream HT1@O0Sv.``YHP)LjiQ8%aE-,lg?n ;%;˖ϖnf&f|RQR|4xNg_P&C /@Z o&ǠdP=Q 6P\gD:SG*_gmJ:[UN endstream endobj 74 0 obj<>stream H26Q0P0V56W06T0TH1*2 -R ɹ\N\ F\ @)YKW4Ӆ 00C?` @# "Av?M\\\: endstream endobj 75 0 obj<>stream HLA Plژʻ٬,.6yƳہ+>5°NΦ:%?6>ҁt%󴡑7=GK endstream endobj 76 0 obj<>stream H26Q0P0V56W06T0TH1*2 -R ɹ\N\ F\ @)YKW4Ӆ? 00PAA`ȃ~``00}u101Y?fg`y:q endstream endobj 77 0 obj<> endobj 1 0 obj<> endobj 2 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 3 0 obj<>stream HUnF}W#UH4(9@QN\@bUVJچZK+o"r"!"wΜ9sfxxwuπAX!8L`>E8tOџ(͛`ҷ^ᔎ1E.dV_MFgq/|%I h"(AR?CA8t֒7B OT2y.6y^M-=2sZ >mo%GffU*&` ԁhpPJ_ {P/aߊFɸޡ+(ܶVq@&MAV(;0`9MUXq6Y %6u6 ]L> endobj 5 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 6 0 obj<>stream HWrF+2EX9)v8r\N>% fF,DV.f{=1xm3Ż0 k,<EV|f=~9l5vW3[GG>-l{™ҋxWʝۮFjas+\8}"RKw-4o^0Dq.-]E'}pFGymZ$iTiY YYQV,-*YlU%KKVigj`л"/bUAjv*MhqIvB-@ɇTWt P@`T߈(4G"B$%-Bs.J/̏8Si^3 1ɶe eI'(in@|RSWw1xr<˚džgҙT*4_*̶fNRI0gDGviOkkz+) )8 U/ ͂+)O^!0O `uq@62 >'"N8 M*&3HQg%#=nLS _r/o`Q>NIV:\eH"iINjDE Ez_QdS\l%IEɿTy}3Cg0VN +momqwh)«[Y0/̏k^lG~yI۵rl8Ƹ{R"Bdw{RxU QMn>{KvTQl(MA4 KL?dJd!Q#F]];2UP1qDdI5Z]U-֗e&hUkZK Vz׸f`@E4imS wsk8A֭FMc)Xߍtz\ruqC8񈇋 ,ս<-a8Y0ePgQ<=ѫR-;W2> endobj 8 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 9 0 obj<>stream HWvF+j#yIyL6cUE ZRPߘo dϜؖ{փ=8ԳdvokűAR\8Oүlm ֐uCz/?Hre>- ܋7.; 6 d %D>b U¸r1gVũmD3,j-3YtkU]za=!|cO>r].@%oxdN\t[3@N%;f`$#r4Ƈss~he&M]h|gU ;qeI="`{b7o&/dn/S*^AZ0M61` ~e~ŮQX~?$}E r@D֦UC7K*ɯbzzZ6 9g9ݾث'y TY_toɖd_n!EҲ-l,\2) ieS?Zo$3%4T,եsH[aIr@ơɰv=jwŐ`/R?64dP6wchܷyIj⩅zautOuWabȃ\(zpHUFW1 [T@b,($Ryf* ]al'5u?$xw l]"< ^aU=LԿ&c8E@ 2AO\#h><}Ue~%*^1DݦK{?Ug6ot`w{\bEk(ѬD^Q@;JwR;"W6Ilh$mzMJ rug7ԶqZdZ4EK˃֡ 4o yP❪]+}jlu'*@(kXiGYҚ9GNgBfz(G}\#BD.d& T6vj/Z)T7kI3vFʚSj )HR$µ; ;jǿևd6 j^p n˘Zе/nhڌaύ`"2y>'2 ZIfc w?*.甆5KoDU}U2ZJƶH]6l#s5='mw` wA압 3Sz endstream endobj 10 0 obj<> endobj 11 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 12 0 obj<>stream HWɒ6+p3hp˩Tŕ-"! . 0c}.Er첇åן =3/m +SL E6Z $HCd^4чW@A`,1r?\,Z(zյq{\.}O 6O|7NC#?N\'0mQ\}kEX擨y ;h3hR{QQsc`WC/@8~Vq#q$H=XwFк Ɇ{m7g(hZ˃;tVC@9?nA0$uL~n>'+719>Y7õt\ǰEѪկ臢մϼ4ٶ_٢ntʇw<%1$_*5hJhPƂ> u[,5Ò3no'֧ endstream endobj 13 0 obj<> endobj 14 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 15 0 obj<>stream HW˒6+p `DRIU׮nQ JHQ$j/7@px,ͧ'mGylO<%p#!O7fe[[0qtd-=El~r ioΗ9N}>4 S/vx'$$Ҡ͉h!EG9r./&o.[<7VfX2թċlY7ܲn'`G)UQTM4ZFkaJwZAl/2֎GVi0瀦ע<2UbQJXղ^TmUGܮ3/ui}S&(F2$&X#}e۩ mn3lK'qg y'v> p~7̬'fΩ~wTf)Ox)bed톹\?4?T-Y22ZV@e rc| ~lLÒ*GBeNm䟽F/aXT}V`:z') zTPC@ikeoYZXmnxFA[YŒHwd=cU MU]n7Զ 8[k7N(Z2 a 9o%vPS;MO;3k_Wjx%Teĭ|/$ K UQ p&$O0 O&/'A 8]{؀\iOe \ZnPEs(&K,dF%SKnOT%uy_Ag͹#%Tc87%Z(ANN?y_vF@#BW@;T2}~9#K~HP>.C}u*6PPܺ{k,3 UI#6q{?zwLF7FnU0^r`҈vӼ38̈́U {ekG;=xU+`)=\B- 0 3i桳nGPfR[ 6jeqy_Ŷnh-=hlPV|I%E.0rZ; FJۑfZ!ޥ٬Bt]6}!=oYm W$ }K]&-1n`~?BSutnԡxʜi#x-Cv4`m'zjq_ RA'|*33ZEO7PI3/x lga\&pKxpYr7oCMc:=vTGA*se/G 7\6yb;B< /3Ia-g j  8Ac--~~|%ɟD_ endstream endobj 16 0 obj<> endobj 17 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 18 0 obj<>stream HWے6}WJY7ۤjwSNafm3#K.D`oKw'-x پ_}]}}Bݭˆ 8X$(mo[gnDP~ D$ Co/8z~J#cq\<Ƚ(a b b#JDiՊ,=41fٺuL6gVʮ;?I}'UjY3(@O|-S(+elhW+.#Ra8`ʂk3a ,yREhJ ;=Ўu/ ^h,AE\Cw0v˾'_; /gvQC=F&Eb^0J498i%?~@ +rQM MX3=]྆K}ԝ:NQ _LOwbjIEGk&h̛`l{!_2fY];,enllZbbS~ݔk !( O_[yD!ٯlrM{y={! A9蔀֬ hT4pv[n~+2G7J}ꑃV:;>R#G}֥)82=/.C~e7G a`x Ð]D@UUS?u 1]e>U1pcDs+uJmc Iu zxE-r6BXymli B|5…i"k\.bC E0qD-/pBOHA;c(;ZQ]_{|Am%7Ь,b9 b/du,E+\,y:ڤ烢PI]I*t 9nKAd).KZ^OJ=@#O_zҗ,xc`zy-܅rW7*t]_VǙyt^Y za#@\S+I:J7a l{uSN ձ1̏D4}/Dg}]^I!& j_3sFa& edx7ྋLFy aL|0<0 ?>(Xʃ/${g2PRi񁤳J=֬E_=b$i7AE.b(EpB Ua$BeEJ6l$$^ @.?-M&w豂"o;o4!2nb)kHٲ!Ch+ @g@t±Z 唨o*+Sk" Sև9p3؃ɬ&u#be-2E~"?n"2P,3W'k$N8=$$m/b@pElp&( 3و4z&z/_nJg'rM%n6K ŁA%+GwHP^y;8S RO/c߿p(C(,F0G  }Გ-&_@t endstream endobj 19 0 obj<> endobj 20 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 21 0 obj<>stream H|Vr6}WSxt&q&R;Ӊ;$$tH#KeqvCyng7H`6$)p|WG0s61̚~f% "5+ NX23sZ5:45?l&<1Z ݲ>EYm@0B{98ZoWSN5U TՎn`ce-K4@fw֋-}٫|:Reڵ8E>x'OCh׸Ϲ:F-2DJ .t%jo!;Y[K^=.%2޽>!?(ōAG -*+8ʨ5iA xrME>ʰ1;İeijφsnѭ;mexZ'zV8ei~\I[{/;]pg㎐ty=lڕ4ȿ>Hw'4MhENOa~EY ]ƣ~dQF/6,`Y'x;}CXm1i1w{d eʲE7S endstream endobj 22 0 obj<> endobj 23 0 obj<> endobj 24 0 obj<>stream HTU PW힡ifbg0Fƿ& '!+W ~@#`*,17R j\~QWw{g@+[[VׯwNaY?Ys掜:9&2yoB\DPUdU';uP?8:u#7a ? 8?oGFò1'$MN|>2ÕFѽqLo'Ii \*![,>qq=9S, "S"aü2F`! 3a Ìb7a|fg 3aXf HkFhw&el[K#j|4&6E{n]Γp/tuxy~U,>ժ ]3CM{iTr&@YX|i^1ZIқ6=B70\H 20Iu co&$ e[hߥkp030U7 'c M* ^3ha)qs)WHΖhIS)>\# A# 1XMp u8fɐM&Jq+ɹ˺"eѺN:m$pGѪkOѸ?ahn66%֚]\.X]F2΁'z˱ PmqAyIL=cHq#Hyᙟ3 Mt} D۶VKi \HIWJ e64j {_!Ս,d)I k<#& 6#zl@ѪpPF#*?](>Ȩ<~:s8Sʰ5챹r>[u#l#xҭU۠` 9n$Wpz ?jit3 =j Sh!鿠(TYʌnRp7n:qHZ9l^\=g~kU#uK VaTǙB:o?eٺ҈(% KB7T*vQﾸ  { o+x@O'8=DB' "-b|8.}/ gK>"şrF/2_*=~{2yUآ@ίBzH̩(@4wZrlsd s͙|nL">pֿ +:* 9Ǿ-ȓYk bg +7o-5SQ@^PeaM.h7n[ 3}C;)nlD 󞀯L(^aQP `V`RYi$eS e/OB#?DdlU|Ul_gm4|n¼dIXzeSJu ڮ懽~eq ea­/NRWk_lx_?0ntXˏ^ޠ20܃X JH&'Xc"fg {NA8!{?p.KCrJnn.bbr.48.JC~З*-S}И+E  ; endstream endobj 25 0 obj<> endobj 26 0 obj<> endobj 27 0 obj<> endobj 28 0 obj<>stream H\kHSaʹN 괲V3ۖٲH<9TX*ZXrFEtso!XZR B]i{>x.4ٲ<{Y؞k6܂/oGup/eu8/=J ]9K̈́^4ҕrC*z!BЬYV-J(o6\ FDWX S\\]9|7||-R%P&ҠY)sQ!ڈ>RETV:)I?!5(̤S>PCmD=6w >stream HTP=0 +<^uC( b C?tn0P g?g˪>d ;`Βals0V[<jq86 l-@3y)@e ;!'5 DîGȗ~ ;WYQPًvX<7,wW4)ozbޖ{ I_OZ)Ch endstream endobj 30 0 obj<> endobj 31 0 obj<> endobj 32 0 obj<>stream H1 @i3k6);%T29t&TW&%؄JRK%&Sz\BA>uBWa`t m&t<*ƄQkj];GFDChM yΣeI[ 0]B endstream endobj 33 0 obj<> endobj 34 0 obj<> endobj 35 0 obj<> endobj 36 0 obj<> endobj 37 0 obj<>stream Acrobat Distiller 7.0.5 (Windows) PScript5.dll Version 5.2.2 2007-09-19T09:21:54-04:00 2007-09-19T09:21:14-04:00 2007-09-19T09:21:54-04:00 application/pdf uuid:3bd1a184-8cd6-4fd1-bb4d-5f9ac5f6f052 uuid:58065ce3-4254-4296-a0c9-ed8b03e04492 endstream endobj 38 0 obj<> endobj xref 0 39 0000000000 65535 f 0000017355 00000 n 0000017481 00000 n 0000017583 00000 n 0000018780 00000 n 0000018906 00000 n 0000019018 00000 n 0000020685 00000 n 0000020811 00000 n 0000020933 00000 n 0000022469 00000 n 0000022598 00000 n 0000022701 00000 n 0000024220 00000 n 0000024349 00000 n 0000024462 00000 n 0000026136 00000 n 0000026265 00000 n 0000026358 00000 n 0000028407 00000 n 0000028536 00000 n 0000028639 00000 n 0000029975 00000 n 0000030367 00000 n 0000030673 00000 n 0000032965 00000 n 0000033284 00000 n 0000033491 00000 n 0000033737 00000 n 0000034565 00000 n 0000034848 00000 n 0000034910 00000 n 0000034949 00000 n 0000035205 00000 n 0000035246 00000 n 0000035281 00000 n 0000035305 00000 n 0000035403 00000 n 0000039042 00000 n trailer <> startxref 116 %%EOF 38 0 obj<> endobj 40 0 obj<> endobj 79 0 obj<> endobj 80 0 obj<> endobj 81 0 obj<>stream Acrobat Distiller 7.0.5 (Windows) PScript5.dll Version 5.2.2 2007-09-21T08:34:50-04:00 2007-09-19T09:21:14-04:00 2007-09-21T08:34:50-04:00 application/pdf FCA 20073802F Office of Chief Counsel IRS Advice regarding I.R.C. Section 847 uuid:3bd1a184-8cd6-4fd1-bb4d-5f9ac5f6f052 uuid:754fb620-44a4-44d3-8c88-9c29e3f24335 endstream endobj xref 38 1 0000040070 00000 n 40 1 0000040273 00000 n 79 3 0000040365 00000 n 0000040636 00000 n 0000040907 00000 n trailer <]/Prev 116 >> startxref 44821 %%EOF